Delivery Challan Format under GST

#	Item	HSN/SAC	Qty	Rate	Taxable value	Amount
1	MS sheet 2 mm (for cutting and bending)	7208	450 Kg	₹62.00	₹27,900.00	₹27,900.00
2	MS angle 40×40×5	7216	120 Kg	₹64.00	₹7,680.00	₹7,680.00

Item

HSN/SAC

Qty

Rate

Taxable value

Amount

MS sheet 2 mm (for cutting and bending)

7208

450 Kg

₹62.00

₹27,900.00

MS angle 40×40×5

7216

120 Kg

₹64.00

₹7,680.00

What is a delivery challan?

A delivery challan is issued instead of a tax invoice when goods are moved but there is no sale yet, or the final quantity is not known. Rule 55 of the CGST Rules allows it for:

supply of liquid gas where the quantity is not known at the time of removal;

sending goods for job work;

moving goods for reasons other than supply (for example to an exhibition, or for repair);

other notified cases, and goods sent for supply where the invoice could not be issued at removal (the invoice then follows after delivery, Rule 55(4)).

Fields a delivery challan must show (Rule 55)

1 Date and challan numberConsecutive, up to 16 characters, unique for the financial year

2 Name, address and GSTIN of the consigner, if registered

3 Name, address and GSTIN or UIN of the consignee, if registered

4 HSN code and description of goods

5 QuantityProvisional where the exact quantity is not known

6 Taxable value

7 Tax rate and amount (CGST, SGST/UTGST, IGST, cess)Where the goods are moved for supply to the consignee

8 Place of supplyFor inter-state movement

9 Signature

Source: Rule 55 of the CGST Rules, 2017, on the CBIC tax information portal.

Copies and e-way bill

Prepare the challan in triplicate: original for the consignee, duplicate for the transporter and triplicate for the consigner (Rule 55(2)). When goods move on a challan, they are declared in an e-way bill as Rule 138 requires: generally when the consignment value exceeds ₹50,000, and for some movements such as inter-state transfers to a job worker whatever the value.

Goods sent in parts (for example a machine in knocked-down condition) go with the full tax invoice issued before the first lot, and a challan with each lot that refers to the invoice (Rule 55(5)).

Job work

Inputs sent to a job worker must come back within one year and capital goods within three years, or the movement is treated as a supply from the day they were sent (section 143 of the CGST Act). Keep the challan number to match the return.

Common mistakes

Using a challan for an ordinary sale to avoid issuing an invoice.
Not recording the challan in the e-way bill when one is needed.
Losing track of goods at job workers past the time limit.

Official sources

CBIC tax information portal: Rules 55 and 138 of the CGST Rules; section 143 of the CGST Act.
E-way bill portal

Checked on 28 October 2026.

Frequently asked questions

When is a delivery challan used instead of an invoice?

When goods move without a sale or before the quantity is known: job work, liquid gas, moving goods for reasons other than supply (such as exhibitions or repair), and supplies where the invoice is issued after delivery (Rule 55).

How many copies of a delivery challan are needed?

Three: original for the consignee, duplicate for the transporter and triplicate for the consigner (Rule 55(2)).

Is an e-way bill needed with a delivery challan?

Often, yes. Goods on a challan are declared in an e-way bill under Rule 138, generally when the value exceeds ₹50,000, and for some movements such as inter-state job work regardless of value.

Does a delivery challan show GST?

It shows the taxable value. Tax rate and amount are shown when the goods are being moved for supply to the consignee; for job work and non-supply movements they are usually left out.

Challan no.	DC/26-27/058
Date	12/10/2026
Purpose	Job work
Place of supply	Maharashtra (27)

Taxable value	₹35,580.00
Total	₹35,580.00